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T1 Fund of the United Nations Environment Programme: Financial Report and Audited Financial Statements for the Year Ended 31 December 2016 and  Report of the Board of Auditors
A1 United Nations Board of Auditors, 
A2 Sharma, Shashi Kant
A2 Assad, Mussa Juma
A2 Scheller, Kay
K1 environmental financing
YR 2016
FD 2016
LK https://wedocs.unep.org/handle/20.500.11822/25482
UL https://wedocs.unep.org/handle/20.500.11822/25482
NO Gemini saidThis report provides an independent audit of the financial statements and operational activities of the United Nations Environment Programme for the year ended 31 December 2016. The audit aims to ensure that financial reporting accurately reflects the organisation’s position and performance in accordance with international accounting standards, while also evaluating the efficiency of administrative procedures and internal controls. The scope encompasses the primary fund, various trust funds, and multilateral environmental agreements managed by the programme. Methodologies included testing accounting records, reviewing financial systems, and assessing management disclosures. Findings indicate a strong financial position with substantial surpluses and liquidity. However, the auditors identified significant operational delays, specifically regarding the financial closure of long-completed projects and a lack of a formalised anti-fraud policy.
DS UN Environment Document Repository
RD Sep 16, 2026